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Raportarea financiara în format electronic


  • HORGA, Mihaela

    (Universitatea Valahia)

  • COMAN, Marius

    (Universitatea Valahia)


Translation of financial reports in electronic format has progressed with the development of new information technologies. XBRL in the current period is the link between information technology (XML) and accounting standards (GAAP) ensuring economic community published in a variety of formats, extract and automatically exchange financial statements. Further development of this standard, non-applicable in Romanian financial industry, is in charge of a consortium of powerful players (Microsoft, IBM) of world market. Paper:

Suggested Citation

  • HORGA, Mihaela & COMAN, Marius, 2009. "Raportarea financiara în format electronic," Papers 2009/116, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_116

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    More about this item


    e-business; XBRL; XARL; Situatii financiare;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists


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